TMI Blog2003 (9) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Central Excise, Surat-I against the order-in-appeal passed by Commissioner (Appeals) of Central Excise, Surat. M/s. Avis Machine Pvt. Ltd., (the respondents) were denied Modvat credit to the extent of Rs. 40,001.40 in respect of certain items of inputs. The Modvat declaration under Rule 57G was furnished on 21-9-1994 while the credit was availed on 18-9-1994 i.e. before filing the declara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n should be precedent (and not antecedent) to the availment of the Modvat credit. He further says that, in terms of amendment to Central Excise Rules vide Notification No. 8/93-C.E. (N.T.), dated 1-11-1993 certain relaxation has been introduced. In terms of relaxation, the manufacturer is allowed to make a declaration subsequent to taking of credit. However, in the appeal, it has been pleaded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been a different thing if the challenge was directed against the action of condonation ordered by the Commissioner (Appeals), based on facts to counter such an action to claim that condonation has been done without any justification. There is no such challenge. 4. Accordingly, I hold that the appeal filed by the Commissioner of Central Excise is devoid of merits and deserves to be rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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